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TMI Blog2016 (11) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be obtained and surrendered is prescribed to be "the first check-post or barrier after his entry into the State and deliver it to the officer-in-charge of the last check-post or barrier before his exit from the State". The statutory presumption of a sale having occurred within the State or a violation of section 28-B would come about only upon the failure on the part of the person to obtain the requisite form and declaration upon crossing the first check post or barrier which fell after his entry into the State. Here, the vehicle was apprehended before the first check post which fell upon entry into the State. It was not the case of the Department that the vehicle of the revisionist had crossed the Saiyan check post and was exiting the State of U.P. at which stage the goods were apprehended. The provisions of section 28B were therefore not infringed. Consequently, the question of a levy of penalty in terms of section 15A (1)(q) would also not arise. The Court therefore finds that the orders of the authorized officer, first appellate authority as well as the Tribunal are clearly unsustainable and arbitrary. Revision allowed. - Sales/Trade Tax Revision No. 1580 of 2005 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of foodgrains, cereals, pulses, soyabean, and all products thereof, and all raw materials including resin, rosin and oilseeds used for extracting oils of any kind; or (ii) rupees fifty, in the case of other goods; or (b) the quantity, measure or value notified by the State Government in that behalf, in connection with business, shall obtain the prescribed form of declaration, on payment of the prescribed fee, from the Assessing Authority having jurisdiction over the area where his principal place of business is situated or, in case there is no such place, where he ordinarily resides: Provided that where the importer intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, at his option, in the like manner obtain the prescribed form of certificate. (2) Where such goods are to be consigned by road,-- (a) the importer shall furnish to the consignor the declaration in the prescribed form in duplicate duly filled in and signed by him and the driver or any other person-in-charge of any vehicle carrying any such goods shall carry with him the copies of such declaration duly verified by the consignor i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Where any person intends to bring, import or otherwise receive into the State from any place without the State any goods referred to in sub-section (1) otherwise than in connection with business and obtains the prescribed form of certificate, the provisions of sub-sections (2), (3) and (4) shall, mutatis mutandis, apply as if the word certificate were substituted for the word declaration used therein. (5) The driver or other person-in-charge of any vehicle carrying any goods referred to in the preceding sub-section shall stop the vehicle at every such check-post or barrier or, when so required by an officer authorised under sub-section (2) of Section 13, at any other place, and keep it stationary for so long as may be considered necessary by the officer-in-charge of the check-post or barrier or the officer authorised under sub-section (2) of Section 13, as the case may be, and allow him to search the vehicle and inspect the goods and all documents referred to in the preceding sub-section, and shall, if so required, give his name and address and the names and addresses of the owner of the vehicle and of the consignor and the consignee of the goods. (6) Where the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, into the State from any place outside the State of U.P. is liable to obtain a declaration form as prescribed upon payment of the requisite fee. From the plain and unambiguous language of Section 28A, it is clear that the obligation which is placed in terms of its provision is upon a person who intends to bring import or otherwise receive goods into the State. Section 28-A obviously, therefore, cannot apply to goods, which are merely transiting the State of U.P. on their journey onwards to another State. The case of goods which enter the State of U.P. and transit the State onwards has in fact been taken care of and requisite provisions in respect of such eventuality provisioned for in Section 28-B. Here the obligation which is placed is that the person carrying goods is required to obtain an authorization for transit of goods from the officer in charge of the first check post or barrier which falls after his entry into the State and surrender the same before he exits the State at the last check post failing which the provision raises a presumption that the goods have been sold within the State. While clause (o) of Section 15-A (1) deals with the levy of penalty in a case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the State . The statutory presumption of a sale having occurred within the State or a violation of section 28-B would come about only upon the failure on the part of the person to obtain the requisite form and declaration upon crossing the first check post or barrier which fell after his entry into the State. Here, the vehicle was apprehended before the first check post which fell upon entry into the State. It was not the case of the Department that the vehicle of the revisionist had crossed the Saiyan check post and was exiting the State of U.P. at which stage the goods were apprehended. The provisions of section 28B were therefore not infringed. Consequently, the question of a levy of penalty in terms of section 15A (1)(q) would also not arise. The Court therefore finds that the orders of the authorized officer, first appellate authority as well as the Tribunal are clearly unsustainable and arbitrary. For the aforesaid reasons, this revision shall stand allowed. The orders dated 7 February 2000 and 30 May 2000 passed by authorized officer, 8 December 2000 passed by the first appellate authority as well as the order dated 3 March 2005 passed by the Tribunal are hereby set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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